M/S. Rising East Liquor PVT. LTD vs. The Union Of INDIA And Ors
Held
The High Court set aside the order of the Appellate Authority dated 01.12.2020 and remanded the matter back. The Court directed the petitioner to submit the certified copy of the Demand Order dated 25.09.2019 before the Appellate Authority. The Appellate Authority was then instructed to consider the appeal on its merits in accordance with the law, providing the petitioner with an opportunity of hearing. The Court found that the rejection of the appeal on procedural grounds, without addressing the substantive issues, was not in line with principles of natural justice and fair procedure. The ratio decidendi is that appellate authorities should endeavor to decide matters on merits, especially when procedural lapses can be rectified, rather than dismissing appeals solely on technicalities that prevent a substantive hearing.
Facts
The petitioner, M/s Rising East Liquor Pvt. Ltd., engaged in country liquor production, ordered machinery from a Haryana-based company. The machinery was transported to Agartala with E-Way bills and proper billing. Upon reaching Churaibari Check Post, the vehicle was detained by the enforcement wing for allegedly lacking an E-Way Bill. The vehicle was later released upon furnishing a bank guarantee. The petitioner filed an appeal before the GST Appellate Authority on 18.10.2019. The Appellate Authority, by an order dated 01.12.2020, rejected the appeal primarily on the grounds of non-deposit of the pre-requisite deposit and non-submission of the certified copy of the impugned order. Consequently, the petitioner filed a writ petition before the High Court.
Key Issues
1. Whether the GST Appellate Authority was justified in rejecting the petitioner's appeal on the grounds of non-deposit of pre-requisite deposit and non-submission of a certified copy of the impugned order, thereby denying the petitioner an opportunity to be heard on merits? Petitioner's Contention: The petitioner argued that the rejection of the appeal on procedural grounds, without considering the merits of the case, was unjust. They sought a direction for the Appellate Authority to hear the appeal on its merits, providing them with an opportunity of hearing. The petitioner sought to quash the impugned order dated 01.12.2020. Revenue's Contention: The judgment does not record any specific arguments made by the revenue or state in response to the petitioner's contentions. The court heard both sides and perused the evidence on record.
Sections Cited
Section 73, Section 129
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Judgment & Order : 03.01.2023. Whether fit for reporting : YES/NO.
HON’BLE THE CHIEF JUSTICE (ACTING) HON’BLE MR. JUSTICE ARINDAM LODH JUDGMENT AND ORDER(ORAL)
The case of the petitioner-Company in this instant writ petition is that the petitioner-Company is dealing in the production of country liquor and for this purpose, the petitioner-Company placed supply order for some machinery to a Haryana Based Company. Accordingly, the machinery was transported through a heavy vehicle from Haryana to Agartala with necessary E-Way Bills and billing under GST provisions of the Bill to shop. Thereafter, when the vehicle reached
Churaibari Check post, the vehicle was detained by the enforcement wing on the ground of having no E-Way Bill. Subsequently, the vehicle was released on fur
The judgment continues below.
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